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2017 (7) TMI 978 - AT - Central ExciseCENVAT credit - freight outward service - whether the appellant is entitled for cenvat credit on the freight outward service in respect of removal of goods for export? - Held that: - the appellant is responsible for delivery of the export goods upto the place of foreign buyer therefore in India the ‘place of removal’ is the port of export - in case of port of export being a ‘place of removal’, all the services upto the export of goods from the port of export shall be treated as input service and the credit is admissible - appeal allowed - decided in favor of appellant.
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